in the interest of the american people. during consideration of this legislation, several positions -- provisions were removed because of the bird rule, also used during reconciliation. strikest change made, sling which that allows 529 accounts to be used for homeschool expenses. that was struck. the second change modifies the an excisethat imposes tax on the investment income of certain educational institutions. the change strikes a reference to tuition-paying students, to the taxexception available only if the institution has less than 500 students, or if 50% or less of the students are located in the united states.